INCOME TAX RULES

 

 
The government of India imposes an Income tax on taxable Income of all persons including individuals, Hindu Undivided Families (HUFs), companies, firms, association of persons, body of individuals, local authority and any other artificial judicial person.

Many jurisdictions tax the Income of individuals and business entities, including corporations. Generally the tax is imposed on net profits from business, net gains, and other Income.

 

Income Tax Rules
A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15
ITR - 1
ITR-1 SAHAJ Indian Individual Income tax Return

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Hindi 

Print Specifications for SAHAJ & SUGAM 

English Instructions

Hindi Instructions
Who can use this Return Form

This Return Form is to be used by an individual whose total income for the assessment year 2012-13 includes:-

(a) Income from Salary/ Pension; or
(b) Income from One House Property (excluding cases where loss is brought forward from previous years); or
(c) Income from Other Sources (excluding Winning from Lottery and Income from Race Horses)

Who cannot use this Return Form

This Return Form cannot be used by any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India.
ITR-1 SAHAJ Indian Individual Income tax Return

English 
Hindi 

Print Specifications for SAHAJ & SUGAM 

English Instructions
Hindi Instructions

ITR-1 SAHAJ Indian Individual Income tax Return

English 
Hindi 

Print Specifications for SAHAJ & SUGAM 

English Instructions Hindi Instructions

ITR-1 SAHAJ Indian Individual Income tax Return

English 
Hindi 



English Instructions

Hindi Instructions

ITR - 2
ITR-2
For Individuals and HUFs not having Income from Business or Profession

English 
Hindi 
English Instructions
Hindi Instructions
Who can use this Return Form

This Return Form is to be used by an individual or a Hindu Undivided Family whose total income for the assessment year 2012-13 includes:-

(a) Income from Salary / Pension; or
(b) Income from House Property; or
(c) Income from Capital Gains; or
(c) Income from Other Sources (including Winning from Lottery and Income from Race Horses).
Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used where such income falls in any of the above categories.

Who cannot use this Return Form

This Return Form should not be used by an individual whose total income for the assessment year 2012-13 includes Income from Business or Profession.
ITR-2
For Individuals and HUFs not having Income from Business or Profession

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Hindi 

English Instructions
Hindi Instructions
ITR-2
For Individuals and HUFs not having Income from Business or Profession

English 
Hindi 

English Instructions Hindi Instructions
ITR-2
For Individuals and HUFs not having Income from Business or Profession

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Hindi 

English Instructions
Hindi Instructions
ITR - 3
For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship ITR-3
For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship

English 
Hindi 
English Instructions
Hindi Instructions
ITR-3
For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship

English 
Hindi 

English Instructions
Hindi Instructions
ITR-3
For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship

English 
Hindi 

English Instructions Hindi Instructions
ITR-3
For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship

English 
Hindi 

English Instructions

Hindi Instructions
ITR - 4/4S
For individuals & HUFs having income from a proprietary business or profession SUGAM (ITR-4S)
Sugam - Presumptive Business Income tax Return

English 
Hindi 

Print Specifications for SAHAJ & SUGAM 

English Instructions

Hindi Instructions
SUGAM (ITR-4S)
Sugam - Presumptive Business Income tax Return

English 
Hindi 

Print Specifications for SAHAJ & SUGAM 

English Instructions
Hindi Instructions
SUGAM (ITR-4S)
Sugam - Presumptive Business Income tax Return

English 
Hindi 

English Instructions  Hindi Instructions 

SUGAM (ITR-4S)
Sugam - Presumptive Business Income tax Return

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Hindi 

English Instructions 

Hindi Instructions 

ITR-4
For individuals and HUFs having income from a proprietory business or profession

English 
Hindi 
English Instructions
Hindi Instructions
ITR-4
For individuals and HUFs having income from a proprietory business or profession

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Hindi 

English Instructions
Hindi Instructions
ITR-4
For individuals and HUFs having income from a proprietory business or profession

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Hindi 

English Instructions  Hindi Instructions 


ITR-4
For individuals and HUFs having income from a proprietory business or profession

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Hindi 




English Instructions

Hindi Instructions

ITR - 5
For firms, AOPs and BOIs ITR-5
For firms, AOPs and BOIs

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Hindi 
English Instructions
Hindi Instructions
ITR-5
For firms, AOPs and BOIs

English 
Hindi 

English Instructions
Hindi Instructions


ITR-5
For firms, AOPs and BOIs

English 
Hindi 

English Instructions 
Hindi Instructions


ITR-5
For firms, AOPs and BOIs

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Hindi 


English Instructions 

Hindi Instructions

ITR - 6
For Companies other than companies claiming exemption under section 11 ITR-6
For Companies other than companies claiming exemption under section 11

English 
Hindi 
English Instructions
Hindi Instructions
ITR-6
For Companies other than companies claiming exemption under section 11

English 
Hindi 

English Instructions
Hindi Instructions
ITR-6
For Companies other than companies claiming exemption under section 11

English 
Hindi 

English Instructions 
Hindi Instructions
ITR-6
For Companies other than companies claiming exemption under section 11

English 
Hindi 

English Instructions 


Hindi Instructions
ITR - 7
For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) ITR-7
For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)

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Hindi 
English Instructions
Hindi Instructions
ITR-7

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Hindi 

English Instructions

ITR-7 Acknowledgement
ITR-7

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English Instructions 
Hindi Instructions
ITR-7

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English Instructions 


Hindi Instructions
ITR - 8
Return for Fringe Benefits    



ITR - V / Acknowledgement
Where the data of the Return of Income in Forms Saral-II (ITR-1), ITR-2, ITR-3, ITR-4, ITR-5 & ITR-6 transmitted electronically without digital signature. ITR V Acknowledgement  ITR V
Acknowledgement
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Hindi 
ITR V
Acknowledgement
English 
Hindi 
ITR V
Acknowledgement
English 
Hindi 
Acknowledgement for e-Return and non e-Return
Forms to be submitted by Scientific Research Organisations
Application Form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association FORM NO.3CF-I
Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961 FORM NO. 3CG
Order of approval of in-house Research and Development facility under section 35(2AB) of the Income-tax Act, 1961 FORM NO. 3CM
Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC FORM NO. 58A
Certificate of expenditure incurred directly by a company in respect of eligible projects or schemesnotified under section 35AC FORM NO. 58B
Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution FORM NO. 58C
Report to be submitted by a public sector company, local authorityor an approved association or institution under clause (ii) ofsub-section (5) of section 35AC of the Income-tax Act,1961 to the National Committee on a notifiedeligible project or schemeReporting period ________to__________ FORM NO. 58D
Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution FORM NO. 3CF-II
Forms to be submitted by Charitable and Religious Organisations under Section 10
Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year FORM NO. 56
Application for grant of exemption or continuance thereof under section10(23C)(vi) and (via) for the year ___________ FORM NO. 56D
Forms to be submitted for registration of Charitable or Religious Institutions
Application for registration of charitable or religious trust or institution under section 12A(a) of the Income-tax Act, 1961 FORM NO. 10A
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